Sales Tax Bill Stuns 6-hour Booth Vendor

FORT LAUDERDALE -- Six hours at a Fort Lauderdale Swap Shop sales booth netted Randall Browning $100 for a couple of lamps, some clothing and odds and ends he had around the house.

He dutifully mailed the $6 in sales tax to the state`s Department of Revenue.

On Friday, he got a ``Final Notice to Appear`` at the Department of Revenue`s Plantation office and a warning that if he didn`t show up with $3,000, the state would issue a tax warrant against him.

``Six hours and they want $3,000?`` said Browning, 28, a banquet captain at Pier 66.

The notice said the bill was for sales taxes owed for February 1988 to December 1991. Browning, of Davie, said he did not even move to Florida until September 1989. And he sold things at the Swap Shop only that one time, a couple of Sundays ago.

He would have to have sold $50,000 worth of merchandise to owe $3,000 at the state`s 6 percent sales tax.

Revenue Department officials said they did not receive Browning`s $6 check.

``This assessment is quite high, I admit,`` said L. Cuadra, area collection supervisor. He refused to discuss Browning`s case further.

Cuadra acknowledged the state sometimes sends out grossly inflated tax bills. A big bill ``is mainly to open their eyes and get them in the mood to come in,`` he said, and many Swap Shop vendors do not pay sales tax or register if they are repeat sellers.

Browning can straighten it out when he comes in, Cuadra said.

As for the ``final`` notice, ``it`s not like if he doesn`t show up on Monday we send someone out to arrest him,`` Cuadra said.